Linear Commodity Tax Reform and Optimal Commodity Taxes under Partial Separability

• 資料種別: 規格・テクニカルリポート類
• タイトル: Linear Commodity Tax Reform and Optimal Commodity Taxes under Partial Separability
• 著者・編者: Nishimura, Yukihiro
• 著者標目: Nishimura, Yukihiro; https://nrid.nii.ac.jp/nrid/1000090345471
• 出版事項: Graduate School of Economics, The University of Osaka
• 出版年月日等: 2026-01
• 出版年（W3CDTF）: 2026-01
• タイトル（掲載誌）: Discussion Papers In Economics And Business
• 巻号年月日等（掲載誌）: 25-09-Rev.2
• 掲載巻: 25-09-Rev.2
• 掲載ページ: 1-18
• 本文の言語コード: eng
• 件名標目: Uniform commodity taxes; Tax reform; Income effects; H21; H24
• 対象利用者: 一般
• 一般注記: Revised : Commodity Taxes under Partial Separability Cannot Be Undistorted / Yukihiro Nishimura [25-09-Rev., 2026]; Under a regime of nonlinear income tax and fully linear commodity taxes, we may not be able to construct a welfare-improving tax reform towards uniform taxes on a subset of commodities. Furthermore, distortions of production that alter relative wages can improve welfare by influencing mimickers’ consumption choices and thus relaxing incentive compatibility constraints. We then identify conditions for optimal uniform taxation within separated consumption groups. Specifically, to neutralize heterogeneous cross-substitution effects across income classes, uniform commodity taxes require parallel income effects, so the restrictions on the Engel curves cannot be dispensed with even under nonlinear income taxation.
• 参照（URI）: comment:URI; https://www2.econ.osaka-u.ac.jp/econ_society/dp/2509R2.pdf
• 連携機関・データベース: 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• 提供元機関・データベース: 大阪大学 : 大阪大学学術情報庫 桜華